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K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727

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Bibliographic Details
Title: K-12 Education: Lessons Learned from Implementing COVID-19 Relief Funding Provisions Could Improve Future Grant Monitoring. Report to Congressional Requesters. GAO-26-107727
Language: English
Authors: Jacqueline M. Nowicki, US Government Accountability Office (GAO)
Source: US Government Accountability Office. 2026.
Availability: US Government Accountability Office. 441 G Street NW, Washington, DC 20548. Tel: 202-512-6000; Web site: http://www.gao.gov
Peer Reviewed: N
Page Count: 36
Publication Date: 2026
Document Type: Reports - Research
Education Level: Elementary Secondary Education
Descriptors: Emergency Programs, Elementary Secondary Education, Grants, Federal Aid, COVID-19, Pandemics, Educational Equity (Finance), Federal Government, Public Agencies, Education, Federal State Relationship, Program Implementation, Technical Assistance, Educational Finance, Quality Assurance, School Districts, Poverty, Disadvantaged Schools, Documentation
Laws, Policies and Program Identifiers: Elementary and Secondary School Emergency Relief Fund, American Rescue Plan Act 2021
Abstract: To receive certain funds under the American Rescue Plan Act of 2021, states and districts generally agreed to not make certain cuts. These include disproportionately cutting funds from districts or schools serving high percentages of economically disadvantaged students for fiscal years 2022 and 2023. The Government Accountability Office (GAO) was asked to examine MOEquity implementation. This report addresses (1) how Education assisted states and districts in complying with MOEquity requirements; (2) what data show about state and district implementation of MOEquity; and (3) what challenges states and districts faced in implementing MOEquity and what lessons Education learned. GAO reviewed relevant federal laws and analyzed Education's MOEquity guidance and data. GAO also interviewed Education officials, as well as officials from seven states. GAO selected states for varied approaches to implementing MOEquity. In three of these states, GAO interviewed officials from districts that received the most supplemental funding. GAO also analyzed school-level data from six of these states that had reliable data for this analysis.
Abstractor: ERIC
Entry Date: 2026
Accession Number: ED680529
Database: ERIC
Description
Abstract:To receive certain funds under the American Rescue Plan Act of 2021, states and districts generally agreed to not make certain cuts. These include disproportionately cutting funds from districts or schools serving high percentages of economically disadvantaged students for fiscal years 2022 and 2023. The Government Accountability Office (GAO) was asked to examine MOEquity implementation. This report addresses (1) how Education assisted states and districts in complying with MOEquity requirements; (2) what data show about state and district implementation of MOEquity; and (3) what challenges states and districts faced in implementing MOEquity and what lessons Education learned. GAO reviewed relevant federal laws and analyzed Education's MOEquity guidance and data. GAO also interviewed Education officials, as well as officials from seven states. GAO selected states for varied approaches to implementing MOEquity. In three of these states, GAO interviewed officials from districts that received the most supplemental funding. GAO also analyzed school-level data from six of these states that had reliable data for this analysis.